HMRC Admin 8 Response

Hi,
Please refer to notice 741a regarding the place of supply of services:
Place of supply of services (VAT Notice 741A) Section 6 provides guidance on the general rules. 
he B2B general rule for supplies of services is that the supply is made where the customer belongs.
Section 6.4 lists exceptions to the general rule that you need to review to see if any apply to your situation.
In particular check section 13 regarding use and enjoyment rules as this can move the place of supply from where the customer is located and discuss with your supplier which guidance they have referred to in making their decision:
Use and enjoyment
Thankyou.

Hi,
Please refer to notice 700 section 4.8.2:
The basic rules for VAT
If the goods are located outside the UK when supplied then the supply is outside the scope of UK VAT.
You would need to look at where the goods are located when supplied to determine where any taxes are applicable and whether you have a requirement to be VAT registered in the country in which you make your supply.
Thankyou.

Hi,
Please refer to notice 741a regarding the place of supply of services:
Place of supply of services (VAT Notice 741A) Section 6 provides guidance on the general rules
The B2B general rule for supplies of services is that the supply is made where the customer belongs.
Section 6.4 lists exceptions to the general rule that you need to check to see if any apply to your situation.
If you determine the place of your supply is not in the UK, then the supply would be outside the scope of UK VAT.
You may also wish to look at notice 700 sections 22 to 25 as these provide guidance on invoicing when acting as an agent:
Supplies made by or through agents
Thankyou.

Hi,
If the two businesses as a Sole Trader and a Limited Company and clearly separate entities, then they would be treated as such and each have their own VAT registration threshold.
Guidance on registering for VAT can be read in notice 700/1here:
Who should register for VAT (VAT Notice 700/1)
The businesses may be looked at as one entity if HMRC feel they have been artificially separated to avoid VAT.
Guidance on when HMRC class businesses as a single entity can be read here:
VAT Single Entity and Disaggregation
Thankyou

Hi,
We apologise but in the previous question you asked which software would we recomend.
Unfortunately without checking the account to see what has happened we cannot give a definitive answer and another admin would not be able to access your record.  
If this is regarding assessments, interest and and incorrect repayment the helpline will be able to expidite this for you to get the matter resolved.
Thankyou.

Hi,
Please refer to this section of the guidance  under the definition of electronically supplied:
Defining digital services
Thankyou.

Hi,
It is your decision on whether or not to put on the payslip but it should not be shown or reported on an FPS.
Thankyou.

Hi,
Based on the information provided in the question it would seem appropriate to complete a Self Assessment tax return for the 2023-24 tax year.
You will need to establish your residence status for the UK tax year in the first instance as this will then be the basis for how the tax return should be completed and will identify which country has taxation rights on the freelance contract payment which would seem to class as self employment income.
The “Business profits” and permenant establishment” articles of the Double Taxation agreement the UK have with the other country in question will confirm the taxation position.
A P85 will not be needed the tax liability can be established through the self assessment tax return.  
RDR3: Statutory Residence Test (SRT) notes
Thankyou.

Hi,
Banks and Building Societies do provide HMRC with some information later in the year.
This can be around September/October time and sometime following that you would expect be issued with a calculation confirming any underpayment of tax that might have occured due to savings interest received.We are unable to confirm the date.
If you are happy the calculation includes the correct interest amounts and the underpaid tax is correct you can make a voluntary direct payment for the tax due if you wish so that the underpaid tax for 2023/24 is not collected through your tax code.
Thankyou.